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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a … of moneys from agency sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant … To this end, an effort should be made to classify revenue in a timely manner if the nature of the revenue …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… those services. In exchange, DOH pays the plans a monthly premium for each enrolled member. If a member who is enrolled … represented the other state residencies for 35% of the premium payments in our total audit results. Following is a … since February 7, 2020, but Medicaid made 45 monthly premium payments totaling $100,859 on behalf of the member …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOversight of Juvenile Justice Facilities
… of missed or delayed opportunities to identify or provide care for physical health conditions (e.g., vision or dental issues, diabetes) or mental health concerns (e.g., … for nearly 9 months. OCFS did not ensure that all direct care staff were current with the training to be authorized to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether … 2022. Background In the decade since Superstorm Sandy, weather predicting models have indicated that, with rising … to prepare for rising sea levels, storms, and severe weather events. According to the MTA’s website, the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsManagement of Indoor Air Quality for Individuals With Asthma
… the period from April 2014 to January 2021. About the Program Asthma is a significant public health problem in the … is one objective of the Department’s Healthy Neighborhoods Program (HNP). The HNP is designed to provide environmental … due to asthma and limiting exposure to indoor air pollutants that are known asthma triggers. To accomplish …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 1184
… monies exceeded their retroactive monies minus the health insurance adjustment in Institution Pay Period 9L or … 01 retroactive adjustments minus the retroactive health insurance adjustment. If the deficit reduction monies exceed … to the deficit reduction. Bonus Pay Fringe Benefits Health Insurance Opt-Out Holiday Pay Lost Time Lump Sum Payments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period … The Town of Dresden is located in Washington County and has approximately 330 year-round residents and approximately 3,000 summer residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… in three years. District officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Unrestricted fund balance exceeded the 4 percent legal limit during the same period. The District appropriates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Chittenango Central School District – Financial Management (2016M-294)
… District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Capital Projects (2013M-352)
… for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 in the capital projects fund. Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Opinion 2005-8
… ATM , supra ; NY Tel ., supra ; Phillips v Town of Clifton Park Water Authority , 286 AD2d 834, 730 NYS2d 565; Giuliani …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… period commencing on 07/01/2023, for at least one (1) semester or equivalent, but whose employment expired prior … is reemployed in an equivalent position for at least one (1) semester or equivalent of the 12-month period commencing … and the Action/Reason code of Pay Rate Change/CSL (Cor Sal) for all subsequent rows through current provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingState Agencies Bulletin No. 2196
… purpose of this bulletin is to inform agencies of the new temporary compensation payment, OSC’s automatic processing of … annual salary reaches Job Rate. The combination of this temporary compensation amount and the employee’s annual … salary must not exceed Job Rate. In these instances, the temporary compensation amount must be reduced. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fDuanesburg Central School District – Separation Payments (2014M-67)
Duanesburg Central School District Separation Payments 2014M67
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Village of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-f